Accrual Basis的定义及在中国会计环境中的理解剖析  

Definition of Accrual Basis and its understanding in China's accounting environmentanalysis

作　　者：程显宝[1] 李男[1,2] CHENG Xianbao;LI Nan(CNPC Economics and Technology Research Institute;Key Laboratory of Oil and Gas Market Simulation and Price Forecast,CNPC)

机构地区：[1]中国石油集团经济技术研究院 [2]中国石油集团油气市场模拟与价格预测重点实验室

出　　处：《国际石油经济》2024年第S01期100-106,共7页International Petroleum Economics

摘　　要：Accrual Basis(权责发生制)是会计学术语,在中国的会计环境中指企业在会计处理财务事项时,按照收入和费用发生的时间来确认,而不一定按照实际收到或支付现金的时间来确认。学界对其研究,一般集中在“权责发生制”的应用之上,对于其具体定义以及在中国会计环境中怎样正确理解其内涵,缺乏深度研究和剖析,这也导致相关学术研究的工具性要大于学术性。针对这层学术研究上的不足,研究期望从权责发生制的定义入手,分析其在中国会计环境的理解方式,给出比较准确的词义剖析和准则应用思路,以此补充相关学术研究的空白。研究将从权责发生制的词义出发,探究该词及其所指代的准则制度在国外会计环境中的应用情况,并将之和国内对比,从而判断国内对于权责发生制的定义和使用是否存在偏差,最终就中国会计环境中如何理解和应用权责发生制提出相应的学术建议。Accrual Basis is an accounting term,which in China's accounting environment refers to the recognition of revenues and expenses in accordance with the time when they are incurred by enterprises in their accounting treatment of financial transactions,not necessarily in accordance with the time when cash is actually received or paid.Academic research on its general focus on the application of"accrual",for its specific definition and how to correctly understand its connotation in China's accounting environment,the lack of in-depth research and analysis,which also led to the relevant academic research is more instrumental than academic.In response to the shortcomings of this academic research,the study expects to start from the definition of accrual,analyze its understanding in China's accounting environment,and give a more accurate analysis of the terminology and application of the guidelines,so as to supplement the gaps in the relevant academic research.The study will start from the meaning of the term"accrual",explore the application of the term and the standard system it refers to in foreign accounting environments,and compare it with the domestic one,to determine whether there is any deviation in the definition and use of accrual in China,and finally put forward the corresponding academic suggestions on how to understand and apply accrual in China's accounting environment.

关 键 词：权责发生制 会计环境 权责制度 

分 类 号：F43[经济管理—产业经济] F47